NGO, Trust, Society & Section 8 Company Registration Under Section 332

Current Registration Law: Section 332 of the Income-tax Act, 2025

From 1 April 2026, the Income-tax Act, 2025 creates a consolidated framework for a registered non-profit organisation. Section 332 permits eligible persons to apply to the Principal Commissioner or Commissioner for registration in the prescribed form and manner.

Registration is important because the special tax treatment for registered non-profit organisations under Chapter XVII depends upon a valid registration and continuing compliance with the statutory conditions.

Form 104 and Form 105: What Replaced Forms 10A and 10AB?

Who Can Apply Under Section 332?

Section 332 expressly includes several types of eligible organisations, including:

• a public trust;
• a society registered under the Societies Registration Act, 1860 or another law in force in India;
• a company registered under Section 8 of the Companies Act, 2013;
• a former Section 25 company of the Companies Act, 1956 deemed registered under the Companies Act, 2013;
• specified universities and educational institutions;
• specified government-financed institutions; and
• other persons falling within the statutory or notified categories.

The organisation must be constituted, registered or incorporated in India for one or more charitable purposes under Section 2(23), or for one or more public religious purposes, and satisfy the property-holding conditions in Section 332(2).

Section 8 Company and the Old "Section 25 Company" Terminology

A Section 8 company under the Companies Act, 2013 is the current corporate form commonly used for non-profit companies. Older references to a "Section 25 company" relate to the Companies Act, 1956. Section 332 itself expressly recognises qualifying Section 8 companies and legacy Section 25 companies deemed registered under the 2013 Act.

Charitable Purpose

The current Act defines "charitable purpose" in Section 2(23). Organisations should ensure their constitutional documents and actual activities genuinely fall within the statutory charitable or public religious framework. Registration does not depend only on the wording of the trust deed or memorandum; the Principal Commissioner or Commissioner can examine genuineness of activities and compliance with other laws material to the organisation's objects.

Documents and Information to Keep Ready

The precise attachments depend on the form and application category, but an applicant should generally keep the following records available:

• trust deed, memorandum, articles or other constitutional instrument;
• registration / incorporation certificate;
• PAN of the organisation;
• details of founders, authors, trustees, directors or governing body members;
• registered office and contact details;
• bank-account particulars;
• details of charitable or religious objects;
• activity note / report;
• annual accounts for applicable earlier years;
• income-tax returns, where applicable;
• details of donations, grants, assets and liabilities;
• earlier registration or approval orders;
• documents relating to modification of objects;
• FCRA registration, where applicable;
• relevant statutory licences / registrations; and
• other documents specifically required by Form 104 or Form 105.

Step-by-Step Registration Procedure

Application Deadlines, Order Time Limits and Registration Validity

Late Applications and Condonation

Section 332 permits the Principal Commissioner or Commissioner to condone delay in specified registration applications where there is reasonable cause. Where an application required under specified rows of the Section 332(3) table is not filed in time and the delay is not condoned, the Act can trigger the accreted-income consequences under Section 352.

Transition from Section 12A / 12AA / 12AB

The commencement of the Income-tax Act, 2025 on 1 April 2026 does not automatically invalidate an existing registration or provisional approval. The transition provisions preserve existing approvals and recognitions to the extent they are not inconsistent with the corresponding provisions of the new Act.

Applications filed during financial year 2025-26 and still pending on 31 March 2026 continue to be disposed of under the Income-tax Act, 1961. A fresh application should not be filed merely because the new Act has commenced.

What Happens if the Application is Rejected?

For regular-registration cases, the Principal Commissioner or Commissioner may reject the application if not satisfied regarding the objects, genuineness of activities or material compliance with other laws. A reasonable opportunity of being heard must be afforded before an adverse order in the cases specified by Section 332(7). Appeal rights should be examined with reference to the particular order; specified orders under Section 332 are appealable to the Appellate Tribunal under the new Act.

Modification of Objects

If a registered non-profit organisation adopts or undertakes a modification of its objects that does not conform to the conditions of registration, Section 332(3) requires the prescribed application within 30 days of that adoption or modification. Organisations should therefore assess the tax-registration consequences before amending their trust deed, memorandum or articles.

Can Registration Be Cancelled?

Yes. The Income-tax Act, 2025 contains cancellation provisions for specified violations, including non-genuine activities, activities not carried out in accordance with registration conditions, material non-compliance with other law, and false or incorrect information in the registration application. Obtaining registration is therefore only the beginning of continuing compliance.

Registration Is Different from Donation Approval

Registration under Section 332 primarily determines the organisation's status as a registered non-profit organisation under the new Act. Approval for donors to claim the specified donation deduction is dealt with separately under Section 354. Form 105 is also used for specified Section 354 approval applications.

FCRA Registration Is Separate

FCRA registration or prior permission is governed by the Foreign Contribution (Regulation) Act, 2010 and administered separately. Income-tax registration does not authorise an organisation to receive foreign contribution. An organisation receiving foreign contributions must independently satisfy the FCRA requirements applicable to it.

Important Compliance After Registration

Registration does not make every receipt automatically tax-free. A registered non-profit organisation must comply with the special provisions governing its regular income, application and accumulation, permitted investments, donations, commercial activities, audit, returns, related persons and specified violations.

• maintain prescribed books, accounts and supporting records;
• apply or accumulate income in accordance with the current NPO provisions;
• maintain donation and corpus records;
• follow the permitted investment/deposit rules;
• obtain and furnish the prescribed audit report where Section 348 applies;
• file the applicable income-tax return within the statutory time;
• comply with donation-statement / certificate obligations where Section 354 applies;
• maintain TDS, GST and FCRA compliance where applicable; and
• ensure actual activities continue to conform to registered objects.

Current Audit Form

Under the Income-tax Rules, 2026, Form 112 replaces the earlier Forms 10B and 10BB for the audit report under Section 348 in the case of a registered non-profit organisation. Applicability must be determined under the current Act and Rules for the relevant tax year.

Current Forms at a Glance

Registration Checklist

• Constitutional document is valid and current.
• Objects qualify under the current charitable / public religious framework.
• Entity PAN is available.
• Registration / incorporation certificate is available.
• Trustee, director or governing-body details are current.
• Accounts and activity records are available where applicable.
• Previous registration / approval orders are available.
• Object-modification documents are available if relevant.
• FCRA certificate / prior permission is available if applicable.
• Correct Section 332(3) category has been identified.
• Correct Form 104 or Form 105 has been selected.
• Supporting documents match the application.
• Electronic verification is completed by an authorised person.
• Departmental notices are answered within time.

Official References

Income Tax Department - Income-tax Act, 2025 as amended by Finance Act, 2026

Income Tax Department - FAQs and Guidance Notes on Forms under the Income-tax Rules, 2026

Income Tax Department - Form 105 FAQs

Income Tax Department - Forms and Transition FAQs

Income Tax Department - Guide to Forms under the Income-tax Act, 2025

Frequently Asked Questions

Is Section 12AB still the current registration provision?

For fresh applications on or after 1 April 2026, the current registration provision is Section 332 of the Income-tax Act, 2025. Sections 12A, 12AA and 12AB remain relevant for earlier years and transition matters.

What form should a new NGO use after 1 April 2026?

If its activities have not commenced and it is applying for provisional registration, the current form is Form 104. Other regular-registration cases under Section 332(3), Table serial numbers 2 to 7, use Form 105.

How long is provisional registration valid?

For the basic new-organisation case in Section 332(3), provisional registration is valid for three tax years commencing from the tax year in which the application is made.

When must a provisionally registered organisation apply after starting activities?

It must apply for regular registration within six months of commencement of activities.

Can a small organisation obtain ten-year registration?

Yes, for the specified Section 332(3) cases where total income before applying the special non-profit provisions does not exceed ₹5 crore in each of the two preceding tax years.

Is Section 332 registration the same as donor deduction approval?

No. Registration under Section 332 and approval for donation deduction under Section 354 are distinct statutory matters, although Form 105 is used for specified applications under both provisions.

Related NGO, Trust and Income-tax Pages

• Income Tax PAN FAQ, Answers & Guidance
• What is the turn over limit for tax audit? Who needs to get audited the accounts under section 44AB?
• What is authority structure in case of Charitable Trust, Charitable Society, Non Governmental Organizations (NGO), Section 25 Companies and other exempted institutions?
• What is the definition of Charitable Purpose? Section 2(15) of Income Tax Act- Relief to poor, Education, Medical Relief, other public utility services- Latest amendments
• How to register with Income tax under Section 12A by NGO, Section 25 Company, Charitable Trust and Society? Is it necessary to Register?
• What is approval u/s 80G(5)? Is it necessary for a charitable Institution? How to apply for it? What is the use of approval u/s 80G(5) for Charitable Trust, Charitable Society, Non Governmental Organizations (NGO), Section 25 Companies and other exempted institutions?
• Is exemption of Income to NGO, Section 25 Company, Charitable Trust and Society can forfeiture? Provision in Section 13 for forfeiture of Exemption
• What is notification u/s 35(1)(ii)/(iii)? How to apply by scientific research association, a university, college or other institutions? What is the use?
• What are the modes and forms of Investment specified u/s 11(5) in the case of Charitable Trust, NGO, Charitable Society, Section 25 Companies and Charitable entities
• How Charitable Institutions are assessed for Income Tax? Accumulation of surplus and utilization of NGO, Section 25 Company, Charitable Trust and Society
• Who are interested persons in the case of Charitable Trust, NGO, Charitable Society, Section 25 Companies and Charitable entities? Who are relatives? List of interested persons and relatives